The Study On Environmental Accounting Theory And Practice

With the development of the economy and the society, the problem of environment has been a problem of economy. Management that relates to the problem of the environment must come down to income and expenses of financing, financial position and results from operation of corporations, income and risk of corporation. However, due to neglecting the ecological environment, the traditional accounting focuses on reporting the economic relations among enterprise entities or inside enterprise and accounting production elements with monetary measurement and transaction price, while excluding resources and environment from accounting system just because they aren't the production of mankind's labor. This has resulted in exaggerated income and encouraged enterprises to pay a high environmental price for short-term benefits. Simultaneously, on the guide of the accepted accounting principles, the traditional accounting hasn't effectively disclosed the influence of activities enterprises' production and operation on environment, thus leading to the sharp rise of environmental cost, even making enterprises caught in enormous debt crisis .It is according to the background that the thesis has discusses enterprise Environment Accounting from micro enterprise angle .The dissertation starts from the basic theory of environmental accounting .It studies recognition and measurement of environmental accounting .And it discusses the business accounting of environmental accounting. Then, it gives the necessity of the information presentation of the environment accounting. And it discusses the quality requirement and model of the information presentation of the environmental accounting. In the last, the propositions are raised on how to disclose environmental information in all Chinese companies.